Known as the Ayyam-i-Há (the Days of Há), the Intercalary
Days have the distinction of being associated with "the letter Há".
The abjad numerical value of this Arabic letter is five, which corresponds to
the potential number of intercalary days. The letter "Ha" has been given several
spiritual meanings in the Holy Writings, among which is as a symbol of the
Essence of God.
Bahá'u'lláh enjoined upon His followers to devote these days
to feasting, rejoicing and charity. In a letter written on Shoghi Effendi's
behalf it is explained that "the intercalary days are specially set aside
for hospitality, the giving of gifts, etc.".
- The Universal House of
Justice (The 'Notes' section of the 'Kitab-i-Aqdas')